In a 94-page opinion, Allegheny County Common Pleas Judge R. Stanton Wettick, Jr. declared that Pennsylvania's base-year system of property assessments, which allows counties to set property assessments using values of a certain year, violates the state constitution by creating an unfair tax burden for some property owners while unfairly reducing taxes for others.  He said that property values in different communities don't rise and fall uniformly, so taxing them on out-of-date numbers is inherently unfair.

County Executive Dan Onorato says the county will appeal that decision, taking issue with the judge's ordering a reassessment as early as 2009.  While recognizing the judge's authority to declare the law unconstitutional, Mr. Onorato remarked that for Judge Wettick to "dictate certain dates and how we tax is beyond the power of a judge in my opinion."

The Wettick opinion also explores in great detail the assessment laws of the other 49 states, saying that its analysis will permit the General Assembly to consider whether to enact assessment laws similar to those of other states.

Personally, while I think Judge Wettick means well, the expense of switching all 67 counties in this Commonwealth to a uniform system of assessment will be a logistical nightmare.  Allegheny county has recently had two court-ordered county-wide reassessments within 3 years of each other and still hasn't gotten it right.

The text of Judge Wettick's 119 page decision can be read here.

Regards,
Scott Perry